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TEI Comments on International VAT/GST Guidelines Addressing the Place of Taxation for Business-to-Consumer Supplies of Services and Intangibles and Supporting Provisions

TEI Comments on International VAT/GST Guidelines Addressing the Place of Taxation for Business-to-Consumer Supplies of Services and Intangibles and Supporting Provisions

On February 19, 2015, TEI submitted comments to the OECD regarding two new draft elements of the International VAT/GST Guidelines, entitled Guidelines on Place of Taxation for Business-to-Consumer Supplies of Services and Intangibles and Provisions on Supporting the Guidelines in Practice (Draft Guidelines). TEI's comments emphasized the benefits of a simplified registration and compliance regime for non-resident suppliers of business-to-consumer services and intangibles, as well as the importance of clear guidance from tax authorities to facilitate compliance.

TEI's comments were prepared under the aegis of TEI's European Indirect Tax Committee, whose chair is Jean-Francois Turgeon. Pilar Mata, Tax Counsel for TEI, coordinated the preparation of TEI's comments.